ارايه یک مدل تلفیقی BSC - DEA با حضور وروديها و خروجیهای غير قابل كنترل برای اندازه گیری عملکرد
محورهای موضوعی : مدیریت صنعتی
علی نمکین
1
,
سید اسماعیل نجفی
2
*
,
محمد فلاح
3
,
مهرداد جوادی
4
1 - دانشگاه آزاد
2 - دانشگاه آزاد
3 - دانشگاه آزاد
4 - دانشگاه آزاد
کلید واژه: كارت امتيازي متوازن تحليل پوششي داده ها ارزيابي عملكرد,
چکیده مقاله :
استراتژي اصلي ترين منبع رشد بلند مدت سازمانها مي باشد و در صورت عدم اجراي موفق استراتژي ، حتي اگر استراتژيهاي مناسبي اتخاذ شده باشد اين فرآيند بيهوده است. در راستای اجرای صحیح و درست آن برنامه ها به غیر از جنبه های مالی بایستی از جوانب دیگری نیز سازمان ها به طور توام و همزمان مورد ارزیابی قرار گیرند كارت امتيازي متوازن كه بر چهار جنبه، مالي به عنوان نتيجه عملكرد گذشته (شاخصهاي گذشته نكر) و سه جنبه فرآيندها؛ مشتري و رشد و یاد گیری (شاخصهاي آينده‌نگر) توجه دارد به عنوان یک چارچوب جامع ارزیابی عملکرد و پیشبرد استراتژی، مطرح می باشد .از طرفی می دانیم بسیاری از عوامل تاثير گذار بر سازمانها بعضاٌ از حيطه كنترل مديريت خارج مي باشد از اينرو حياتي است كه ميزان اين تاثيرات مورد ارزيابي قرار گيرد. روش تحلیل پوششی داده ها یکی از بهترین روشهای ریاضی برای محاسبه کارایی سازمان می باشد .یکی ازضعف های روش کارت امتیازی متوازن با وجود توانایی بالا در ارزیابی عملکرد ، عدم اندازه گیری کمی عملکرد سازمان با استفاده از روش ریاضی مي باشد برای حل این مهم از تحلیل پوششی داده ها استفاده شده است . در اين مقاله به تلفيق دو نظام ياد شده پرداخته و سعي شده است از BSC به عنوان ابزاري براي طراحي شاخصهاي ارزيابي عملكرد و از DEA به عنوان ابزاري براي ارزيابي عملكرد با وجود شاخصهاي غير قابل كنترل استفاده شود.
Strategy is the most crucial long-term source for the growth of organizations; and in the case, that there is a lack, in the implementation of successful strategy, even if appropriate ones are adopted, this process is incompetent. In order to execute and apply these programs appropriately, with the exception of the financial characteristics, organizations must also be assessed simultaneously from other facets. The Balanced Scorecard which focuses on four aspects, such as financial, as a result of performance in the past (past indexes) and the three aspects of, processes, customer, growth and learning and centers on the (future indexes), is considered as a comprehensive framework for assessing performance and the progress of strategy. Moreover, we are aware that many factors have an influence on organizations and some from the viewpoint of control get out of domain, and it is vital that from this angle, the amount of impact is assessed. The Data Envelopment Analysis (DEA) is one of the best mathematical methods to compute the efficiency of organizations. In that, the Balance Scorecard method proves to be of high standing for the evaluation of performance, one of its weak points is that, it lacks a quantitative measurement in respect to the organization’s performance in utilizing a mathematical mode. To solve this problem, DEA has been adopted. In this paper, we have attempted to combine these two abovementioned systems and efforts have been made to use BSC as a tool for designing the performance assessment indexes and from DEA, which has been used as a tool to evaluate the performance in the presence of uncontrollable indexes.
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